TaxTMI 
TaxTMI 
2019 (5) TMI 74
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....Viswanathan, Advocate for the Appellant. Shri Arun Kumar, Authorized Representative for the Respondent. ORDER Per: P.V. Subba Rao. 1. The appeal is filed against Order-in-Appeal No. VIZ-EXCUS-001-APP-060-18-19 dated 30.05.2018. 2. Heard both sides and perused the records. 3. The appellant herein enters into agreements with shipping liners and purchase space on their vessels. Thereafter....
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....med the demands along with interest and imposed penalties. Aggrieved, the appellant appealed to the first appellate authority who, vide the impugned order dismissed their appeal and upheld the order of the lower authority. Hence, this appeal. 4. Learned counsel for the appellant submits that they were not rendering any service to their customers but were purchasing space on ships and in turn sel....
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....nd penalties were set aside. 5. Learned departmental representative reiterates the findings of the lower authorities. He does not dispute the facts of the case as set out by the learned counsel that the appellants are purchasing space on ocean liners and in turn selling the same to their customers at a higher price and the demand is sought to be laid on the difference between the purchase and sa....